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Double tax treaties

what are tax treaties

Double Taxation Treaties are conventions between two countries that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory. They work by dividing the tax rights each country claims by its domestic laws over the same income and gains. Over 1,300 Double Taxation Conventions exist world-wide. The UK has one of the largest networks with more than 100.

How we can help

The ICAEW Library and Information Service maintains a full text collection of worldwide double tax treaties, which are available to assist members with their enquiries.

If you are having difficulty locating a treaty please call the Enquiry Desk on +44 (0)20 7920 8620 or email us at

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service .

Useful links


A selection of resources and sources of information on Double Taxation

Treaties are available on the internet and can be accessed through our tax by country pages.


A dedicated section is available from the HM Revenue & Customs (HMRC) website on Tax treaties which includes details of treaties in force and those that have been signed but are not yet enforced. Links to the full text of a number of treaties are included.

In addition, the HMRC publishes a Digest of Double Taxation Treaties which provides an overview of the relevant treaty rates (including cross references to the relevant paragraphs of the original treaties).

History of Tax Treaties

The History of Tax Treaties Data Base is a joint project by the OECD, Institute for Austrian and International Tax Law Vienna (WU), IBFD, Università Cattolica del Sacro Cuore, IFA Canadian Branch and the Canadian Tax Foundation. It provides historical documents relating to treaties drafted under the OECD Model Convention of 1963 and the older convention drafted under the League of Nations.

Category: Taxes

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